Income Taxes: (Tables)

12 Months Ended

Dec. 31, 2016

Income Taxes:

Schedule of reconciliation of the expected federal income tax expense based on the federal statutory tax rate to the actual income tax expense

	Year Ended
	December 31, 2016		December 26, 2015		December 27, 2014
Federal income tax expense at statutory rate (35%)	$	12,581,100	$	12,328,700	$	11,406,100
Change in valuation allowance		13,800		(4,400)		(25,800)
State and local income taxes, net of federal benefit		1,021,600		956,000		897,800
Permanent differences, including stock option expenses		84,300		158,100		144,500
Other, net		27,600		(13,300)		99,700
Actual income tax expense	$	13,728,400	$	13,425,100	$	12,522,300

Schedule of components of the provision for income taxes

	Year Ended
	December 31, 2016		December 26, 2015		December 27, 2014
Current:
Federal	$	12,016,000	$	13,486,500	$	10,567,100
State		1,598,700		1,654,800		1,456,400
Foreign		396,600		425,900		386,900
Current provision		14,011,300		15,567,200		12,410,400
Deferred:
Federal		(274,600)		(1,983,200)		134,200
State		(8,300)		(158,900)		(22,300)
Deferred provision		(282,900)		(2,142,100)		111,900
Total provision for income taxes	$	13,728,400	$	13,425,100	$	12,522,300

Schedule of tax effects of temporary differences that give rise to the net deferred income tax assets and liabilities

	December 31, 2016		December 26, 2015
Deferred tax assets:
Accounts receivable and lease reserves	$	347,400	$	345,200
Non-qualified stock option expense		2,370,700		1,926,400
Deferred franchise and software license fees		817,500		810,900
Trademarks		76,800		85,700
Lease deposits		1,674,300		1,373,000
Loss from and impairment of equity and note investments		4,065,200		4,051,400
Valuation allowance		(4,065,200)		(4,051,400)
Other		413,100		372,800
Total deferred tax assets		5,699,800		4,914,000
Deferred tax liabilities:
Lease revenue and initial direct costs		(8,802,800)		(8,277,600)
Depreciation and amortization		(228,900)		(251,200)
Total deferred tax liabilities		(9,031,700)		(8,528,800)
Total net deferred tax liabilities	$	(3,331,900)	$	(3,614,800)

Summary of activity related to the Company's unrecognized tax benefits

	Total
Balance at December 27, 2014	$	449,000
Increases related to current year tax positions		114,700
Subtractions for tax positions of prior years		(8,000)
Expiration of the statute of limitations for the assessment of taxes		(85,800)
Balance at December 26, 2015		469,900
Increases related to current year tax positions		128,500
Subtractions for tax positions of prior years		(5,300)
Expiration of the statute of limitations for the assessment of taxes		(113,600)
Balance at December 31, 2016	$	479,500